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Hra exemption under sec 10(13a) + deduction under 80gg

Efiling 805 views 2 replies

Devendra Singh

XYZ

24 Points Joined July 2014

Dear Friends,

In year 2013-14, I was employed for about 6 months (from April 2013 to October 2013) and unemployed from November 2013 to March 2014.

Can I claim House Rent exemption in ITR-1 under section 10(13A) for the period from April 2013 to October 2013 and deduction section 80GG for the period from November 2013 to March 2014?

Thanks,

Replies (2)

savita matta

Finance and compliance

39 Points Joined August 2011

You can't claim HRA as there is no income during this time so basically there is no HRA Received..

Ajit Bhati

Chartered Accountant

214 Points Joined February 2009

Mr. Singh Shab,

Sinece you are remain Unemployement from Nov 13 to Mar 14, There is no income earnings for you during that period (assuming you dont have any other income), so aboviously you cannot claim any deduction from that including Chapter VIA. Irespective of your what ever expenses you incurred during that period.

So No Double benefit on the same income can be claimed.